2015 (2) TMI 964

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.... credit of Rs. 1,97,915/- on the inputs used in the manufacture of final product as a job worker and cleared the goods to Principal manufacturer in terms of the provisions of Notification No.214/86-CE. The original authority denied the credit on the ground that credit taken on inputs used for job work done for other unit is not admissible and confirmed the demand along with interest and imposed pe....

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....Ludhiana Vs Jainsons Wool Coombers Ltd. - 2012 (26) STR 488 (P&H). 3. Ld. A.R for the Revenue reiterated the findings of the impugned order and submits that appellants are not entitled to modvat credit on the said goods while availing exemption under notification No.214/86. 4. Heard both sides. Considering the Tribunal's Larger Bench decision in the case of Sterlite Industries (supra) and th....